Esperti, Robert A. 4 0

Protect and enhance your estate : definitive strategies for estate and wealth planning / 6 6 Robert A. Esperti, Renno L. Peterson, David K. Cahoone. - - - xi, 356 pages : illustrations, forms 23 cm. - - - - - . - . - 0 . - . - 0 .

Includes index.



What is estate planning? -- Title -- Jointly held property -- Disability -- No estate plan? -- Wills -- More on wills -- Probate -- The federal estate tax -- The unified system -- The gift tax -- The marital deduction -- Community property -- State death taxes -- Step-up in basis at death -- Trusts -- The revocable living trust -- Funding a revocable living trust -- Trustees -- Giving property to minors -- Planning for children -- Per stirpes versus per capita -- Generation skipping -- Disinheriting a spouse -- Planning for a spouse -- Planning for unmarried couples -- Life insurance -- Life insurance -- Life insurance -- The irrevocable life insurance trust -- Some estate planning solutions -- Freezing techniques -- Discounting the value of your estate -- Protecting your assets -- Loans to family members -- Sales to family members -- Private annuities and self-cancelling installment notes -- Personal residence trusts -- Retirement planning -- Special use valuation -- Using assets of a corporation to pay death costs -- Giving it to charity -- An estate planning summary.

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9780071787895 (paperback)

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